# What Is GSTR-9C? The Self-Certified GST Reconciliation Statement **Category:** GST | **Published:** 2026-06-26 | **Last reviewed:** 2026-06-26 | **Author:** Mrs. Swapna Patel GSTR-9C is the GST reconciliation statement that ties the figures in your annual return, GSTR-9, to your audited annual financial statements. It is required under Section 44 of the CGST Act read with Rule 80 for every registered taxpayer whose aggregate annual turnover exceeds ₹5 crore in a financial year. Since the financial year 2020-21 it is self-certified by the taxpayer rather than certified by a chartered accountant, after the Finance Act 2021 removed the mandatory GST audit under Section 35(5). It is filed alongside GSTR-9 and shares the same due date of 31 December following the end of the financial year. The statement reconciles turnover, tax paid and input tax credit between the GST returns and the books of account, and explains any gap. Clean, sequentially numbered tax invoices through the year are what keep that reconciliation free of unexplained differences. > **Myth:** GSTR-9C still needs a chartered accountant to audit and certify it before you can file. > > **Fact:** Since the financial year 2020-21, GSTR-9C is [self-certified by the taxpayer](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-act); the mandatory GST audit under Section 35(5) was removed by the Finance Act 2021. ## What is GSTR-9C, and how does it differ from GSTR-9? > **Short answer:** GSTR-9C is the reconciliation statement under [Section 44 of the CGST Act](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-act) that ties your annual return GSTR-9 to your audited books; GSTR-9 restates your GST data, GSTR-9C explains where that data and your accounts differ. GSTR-9 is the annual return that consolidates a year of [outward supplies and input tax credit](/answers/what-is-input-tax-credit-itc). GSTR-9C sits on top of it and answers a different question: do those GST figures agree with the audited financial statements? Where they do not, the gap has to be reported and explained. That reconciliation is what a tax officer reads first. ## Who has to file GSTR-9C? > **Short answer:** Every registered taxpayer whose aggregate turnover in the financial year exceeds ₹5 crore must file GSTR-9C under Rule 80. - The ₹5 crore figure is aggregate turnover across all GST registrations on the same PAN, not the turnover of a single branch. - Taxpayers at or below ₹5 crore file only GSTR-9, and those up to ₹2 crore may be exempt from even GSTR-9 by a yearly notification. - The threshold is fixed by notification, so confirm the limit in force for the exact financial year you are filing. ## Does GSTR-9C still need a chartered accountant to certify it? > **Short answer:** No. Since the financial year 2020-21 it is self-certified by the taxpayer, after the [Finance Act 2021](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-act) removed the mandatory GST audit under Section 35(5). - Earlier, a chartered accountant or cost accountant audited the accounts and certified the reconciliation; that requirement no longer applies. - The taxpayer now signs the reconciliation directly, which shifts the responsibility for accuracy onto the business itself. - This matters because a self-certified mismatch you cannot explain is still your liability, with no auditor standing between you and a scrutiny notice. ## When is GSTR-9C due, and what if you miss it? > **Short answer:** It is due by 31 December following the end of the financial year, filed with GSTR-9; non-filing can attract a general penalty under [Section 125](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-act). - For the 2024-25 financial year, for example, GSTR-9C is due by 31 December 2025 unless extended by notification. - It cannot be filed before GSTR-9, since it reconciles against the figures declared there. - A clean trail of sequentially numbered tax invoices through the year is what keeps the reconciliation short and defensible. **[Generate GST tax invoices that reconcile cleanly](https://hrareceipt.in/pakka-bill)** ## Primary sources - [Section 44, Central Goods and Services Tax Act 2017 — CBIC](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-act) — Obligation to furnish the annual return and reconciliation statement. - [Rule 80, Central Goods and Services Tax Rules 2017 — CBIC](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-rules-as-amended) — Form GSTR-9C and the ₹5 crore turnover threshold. - [Section 35(5) (omitted) and Finance Act 2021 — CBIC](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-act) — Removal of mandatory GST audit; shift to self-certification. - [GSTR-9C reconciliation statement — GST portal](https://www.gst.gov.in) — Filing of GSTR-9C and the current due date and threshold notifications. ## Related - [What is GSTR-9 — the annual return GSTR-9C reconciles](https://hrareceipt.in/answers/gstr-9-annual-return-section-44) - [What is input tax credit (ITC) — a key line GSTR-9C reconciles](https://hrareceipt.in/answers/what-is-input-tax-credit-itc) - [What is a pakka bill — the GST invoice that feeds your returns](https://hrareceipt.in/answers/what-is-a-pakka-bill) --- *Source: [What Is GSTR-9C? The Self-Certified GST Reconciliation Statement](https://hrareceipt.in/answers/gstr-9c-reconciliation-statement-section-44) — HRAReceipt.in* *This Markdown mirror is published for AI-crawler ingestion. The canonical HTML page is the definitive version.*